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A taxpayer inquired about the tax treatment of a subsidy intended exclusively to cover RETA (Special Regime for Self-Employed Workers) contributions for three years. The Directorate General for Taxes (DGT) ruled that, as it finances multi-year projected expenses, it must be recognised in the results in proportion to when those expenses are incurred.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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